关于海外收入报税，并求推荐专业报税的会计师，谢谢

plmqaz

已经拿了澳洲PR好几年，去年年底才正式搬到悉尼，但工作base不在澳洲，所以薪水在新加坡发。请问今年报税的时候收入是从到悉尼那天到六月底算呢？还是去年六月到六月一整年的收入？但有半年并不在澳洲，也没有任何财产在这。谢谢！

jeff_lawsons

This really depends on the full facts and circumstances. It is not possible to confirm the position without undertaking a full and detailed analysis of your position.

As a general rule, residents of Australia for tax purposes are taxed on all income regardless of where the income is sourced. However, Non-Residents are only required to pay tax on income which is derived in Australia.

As a starting point in the analysis, I would suggest working through the ATO’s online residency tool which you can find at the link below. It asks a series of questions which seek to cover each of the 4 residency tests at a high level.

https://expertsystems.ato.gov.au ... AResident/questions

If your residency position is borderline then you may need more formal assistance or advice in determining your residency status. Another option for you would be to seek a private ruling from the ATO on your residency status.

Assuming you are resident of Australia for tax purposes, the timing would more likely to be from the earlier of the following:

•        When you actually arrive back in Australia with the intention of staying here for the foreseeable future; or
•        When you cease having a permanent place of abode overseas

JohnnySu

到澳那天起算税务居民。之前的收入不在澳洲申报。